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NY R04218




June 21, 2006

CLA-2-94:RR:NC:SP:233 R04218

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.60.8080

Mr. David Kornblum
Goodplace Ltd.
6710 Finamore Circle
Lake Worth, FL 33467

RE: The tariff classification of wooden accent furniture from China.

Dear Mr. Kornblum:

In your letter dated June 15, 2006, on behalf of QVC, you requested a tariff classification ruling.

The merchandise under consideration consists of wooden cabinets as follows:

Goodplace Item FN-45256 Hand Carved Wooden Cabinet with 1 Door and 3 Drawers is made of plywood and solid wood, finished in a rich cherry color. The unit comes fully assembled and features three drawers for storage, one open shelf, one door, and display shelves behind the door. It has Queen Anne style legs and carved details on the bottom apron. The approximate dimensions are 26.8”L x 12.6”W x 33.5”H.

Goodplace Item FN-45252 Hand Carved Wooden Cabinet with 4 Drawers is made of plywood and solid wood, finished in a rich cherry color. The unit comes fully assembled and features four drawers for storage and a flip down top, behind which is additional storage for small items. It has Queen Anne style legs and carved details on the drawers. The approximate dimensions are 25.25”L x 11.75”W x 40.25”H.

Goodplace Item FN-45258 Hand Carved Wooden Cabinet with 4 Drawers is made of plywood and solid wood, finished in a rich cherry color. The unit comes partially assembled and features four drawers for storage. It has Queen Anne style legs and hand carved details on the entire piece. The approximate dimensions are 20.5”L x 16.5”W x 33”H.

Goodplace Item FN-45255 Hand Carved Wooden Cabinet with 2 Doors and 3 Drawers is made of plywood, solid wood and tempered glass, finished in a rich cherry color. The unit comes fully assembled and features three drawers for storage, two doors with glass fronts, and display shelves behind the doors. It has Queen Anne style legs and carved details on the drawers and doors. The approximate dimensions are 24.5”L x 12.5”W x 33.75”H.

You have submitted photographs of the cabinets with your request.

The applicable subheading for the above described wooden cabinets will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other wooden furniture: Other, Other.” The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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